2025年大學（會計學）會計專業(yè)英語階段測試題及答案

（考試時間：90分鐘滿分100分）班級______姓名______第I卷（選擇題共40分）答題要求：請將下列各題的正確答案填寫在括號內(nèi)。(總共20題，每題2分，每題只有一個正確答案)1.Theaccountingequationis().A.Assets=Liabilities-Owners'EquityB.Assets=Liabilities+Owners'EquityC.Assets=Owners'Equity-LiabilitiesD.Assets+Liabilities=Owners'Equity2.Whichofthefollowingisnotanasset?()A.CashB.AccountsReceivableC.AccountsPayableD.Inventory3.Depreciationistheprocessof().A.increasingthevalueofanassetovertimeB.decreasingthevalueofanassetovertimeC.recordingthepurchaseofanassetD.recordingthesaleofanasset4.Thedouble-entryaccountingsystemmeans().A.everytransactionisrecordedtwiceintheaccountsB.everytransactionaffectstwoaccountsC.everytransactionisrecordedwithtwodebitsD.everytransactionisrecordedwithtwocredits5.Revenueisrecognizedwhen().A.cashisreceivedB.theserviceisperformedorthegoodsaredeliveredC.anorderisreceivedD.acontractissigned6.Whichofthefollowingisacurrentliability?()A.BondsPayableB.MortgagePayableC.AccountsPayableD.CommonStock7.Thefinancialstatementsincludeallofthefollowingexcept().A.IncomeStatementB.BalanceSheetC.CashFlowStatementD.StatementofRetainedEarnings8.Adebitentrytoanaccount().A.increasesassetsanddecreasesliabilitiesB.decreasesassetsandincreasesliabilitiesC.increasesbothassetsandliabilitiesD.decreasesbothassetsandliabilities9.Theaccountingperiodisusually().A.onemonthB.onequarterC.oneyearD.twoyears10.Whichofthefollowingisanexampleofanadjustingentry?()A.RecordingthepurchaseofofficesuppliesB.RecordingthepaymentofrentC.RecordingdepreciationexpenseD.Recordingthecollectionofaccountsreceivable11.Thecostofgoodssoldformulais().A.BeginningInventory+Purchases-EndingInventoryB.BeginningInventory-Purchases+EndingInventoryC.Purchases+EndingInventory-BeginningInventoryD.Purchases-EndingInventory-BeginningInventory12.Inventoryvaluationmethodsincludeallofthefollowingexcept().A.First-In,First-Out(FIFO)B.Last-In,First-Out(LIFO)C.Weighted-AverageCostD.SpecificIdentification13.Anotepayableis().A.ashort-termliabilityB.along-termliabilityC.anassetD.anequityaccount14.Thestatementofcashflowsshowscashflowsfrom()activities.A.operating,investing,andfinancingB.operating,manufacturing,andfinancingC.operating,investing,andmarketingD.operating,investing,andadministrative15.Whichofthefollowingisnotacomponentoftheincomestatement?()A.RevenueB.ExpensesC.AssetsD.NetIncome16.Thenormalbalanceofanassetaccountis().A.debitB.creditC.eitherdebitorcreditD.zero17.Prepaidexpensesare().A.assetsB.liabilitiesC.revenuesD.expenses18.Unearnedrevenueis().A.anassetB.aliabilityC.arevenueD.anexpense19.Whichofthefollowingisanintangibleasset?()A.LandB.BuildingC.PatentD.Inventory20.Theaccountingcycleincludesallofthefollowingstepsexcept().A.AnalyzingtransactionsB.PreparingfinancialstatementsC.HiringanauditorD.Closingthebooks第II卷（非選擇題共60分）（一）名詞解釋（每題4分，共20分）答題要求：請簡要解釋下列會計專業(yè)英語術(shù)語。1.AccountingPrinciples2.AccrualBasisofAccounting3.FixedAssets4.Equity5.CostofGoodsSold（二）簡答題（每題10分，共20分）答題要求：請簡要回答下列問題。1.Explainthedifferencebetweenadebitandacreditinaccounting.2.Whatarethemainfunctionsofthebalancesheet?（三）翻譯題（每題10分，共20分）答題要求：請將下列英文句子準確翻譯成中文。1.Thecompany'sfinancialpositionispresentedinthebalancesheet.2.Revenueistheincomeearnedfromthesaleofgoodsorservices.（四）案例分析題（每題10分，共20分）答題要求：請閱讀以下案例，然后回答問題。CompanyAhadthefollowingtransactionsduringthemonthofJanuary:1.Purchasedinventoryfor$5,000onaccount.2.Soldinventoryfor$8,000cash.Thecostoftheinventorysoldwas$4,000.3.PaidrentforthemonthofJanuary,$1,000.4.Received$3,000fromcustome